Baker company has the following data for the production and sale of 1,000 units: Sales price per unit $100.00 Variable costs: Selling and administrative Direct labor Direct materials Mfg. overhead $15.00 per unit $10.00 per unit $11.00 per unit $4.00 per unit Fixed costs: Selling and administrative Mfg. overhead $18,000 $12,000 How many units must Baker sell to break even